Notification No. 71/2017-State Tax, No. MGST.1018/C.R.02/Taxation-1 dated 29th December 2017 .

In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), and in supersession of Notification No. 57/2017-State Tax, dated the 15th November 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B No. 375 vide Notification No. MGST-1017/C.R/Taxation-1, dated the 15th November 2017, except as respects things done or omitted to be done before such supersession the Government of Maharashtra, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely :—

Table

3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.